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Mardin, Nur Muhardiana; Muzakkir Muzakkir; Asriyanti Asriyanti

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Stroke is one of the leading causes of death and long-term disability worldwide. Early detection and prompt first aid during the golden period are essential to improve patient outcomes, yet family knowledge regarding stroke management is often limited. This study aimed to analyze the effect of health education media, specifically audio-visual and leaflet, on family knowledge of early detection and first aid for stroke patients in the working area of Tamamaung Public Health Center, Makassar. This study used a quasi-experimental design with a two-group pre-test post-test approach. A total of 64 respondents were selected using purposive sampling and divided into audio-visual and leaflet groups. Data were collected using a structured questionnaire and analyzed using the Wilcoxon and Mann-Whitney tests. The results showed a significant increase in knowledge in both groups after the intervention (p = 0.000), with a significant difference between groups (p = 0.016), where audio-visual media was more effective than leaflets. These findings indicate that both media improve family knowledge, but audio-visual media is more effective and can be recommended as a primary educational tool to improve family preparedness in stroke emergencies.

Fredi Setyono; Haikal Firmansah Anas Pratama

Jurnal Publikasi Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Society 5.0 era promotes the integration of cyber-physical technology through Artificial Intelligence (AI) and Big Data for human welfare, where digital zakat transformation becomes a crucial strategy to bridge the wide gap between national zakat potential (±IDR 327 trillion) and its actual collection. This study aims to analyze digital zakat transformation strategies in accelerating poverty alleviation in Indonesia within the smart society era. The research method employed is a descriptive qualitative approach using a library research method, analyzing literature from the 2020-2025 period sourced from digital databases. The results indicate that the implementation of digital technologies such as fintech platforms, blockchain, and QRIS significantly enhances transparency, accountability, and muzakki trust, while accelerating fund distribution time by up to 50%. Digital-based productive zakat strategies through MSME empowerment have proven effective in increasing mustahik's average income by up to 100%, facilitating the transformation of mustahik into independent muzakki. This study concludes that digital zakat transformation serves as a primary catalyst for achieving the first pillar of the Sustainable Development Goals (SDGs) (No Poverty), although its success requires national regulatory harmonization and the strengthening of technological infrastructure in rural areas.

Nur Jihad Demokrasiyanto; Fitri Nurul Fatimah; Ahmad Fawwazun Rifqi; Marfuah Marfuah; Wildan Adib Furqon +11 more

Jurnal Pengabdian Kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Seren Village has abundant organic waste potential, particularly banana peel waste generated from banana-processing MSME activities and wood ash resulting from household firewood combustion. To date, this waste has not been optimally utilized and is often discarded, thereby posing potential environmental problems. This study aims to process banana peel waste and wood ash into an innovative, environmentally friendly shoe polish made from natural materials, while also enhancing the economic value and welfare of the community. The research employed a descriptive qualitative method with a case study approach. Data were collected through observation, interviews, and documentation involving the women’s Family Welfare Empowerment Group (PKK) of Seren Village as the target participants. The shoe polish production process includes drying and grinding banana peels, mixing them with a wood ash solution that functions as a natural coloring agent, adding supporting materials, and heating the mixture until a ready-to-use shoe polish is obtained. The results indicate that the shoe polish produced from banana peels and wood ash has a solid texture, is slightly coarse, non-glossy, and has a relatively fast drying time of approximately one minute. In addition, the product shows good resistance to water splashes and does not damage the surface of shoes. The use of natural ingredients makes this shoe polish safer for health. The utilization of this waste has the potential to support MSME development, reduce environmental pollution, and sustainably improve the welfare of the Seren Village community.

Muzakki Ayatulloh GH; Nur’ainy Agmilya Sasmitha; Rahayu Sri Utami

Pemuliaan Keadilan 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study discusses the function of corporate criminal liability for State-Owned Enterprises (SOEs), particularly SOEs, by examining a case of corruption in the sale of commodities at Perum Bulog Jakarta in 2022-2023, which caused financial losses to the state amounting to approximately IDR 7.192 billion. This case illustrates the abuse of authority by SOE officials, which not only reflects individual violations but also is a symptom of weaknesses in the culture of internal control and compliance in state-owned companies. The purpose of this study is to examine the regulation and application of the principle of corporate criminal liability in State-Owned Enterprises (SOEs) with reference to Law Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 concerning Eradication of Corruption Crimes, the latest Criminal Code (Law Number 1 of 2023), and Supreme Court Regulation Number 13 of 2016. The method used is normative legal research with a juridical approach, which focuses on the review of legislation, the concept of corporate criminal liability, and the analysis of related court decisions. The results of the study show that acts of corruption involving Bulog have fulfilled the elements of corporate criminal liability, because they were carried out in the exercise of official authority and were intended for the benefit of the institution. The application of the provisions in the new Criminal Code, particularly Articles 45 to 47 and Article 118, confirms the position of corporations as legal subjects in the criminal law system. The implications of this research highlight the need to strengthen the Good Corporate Governance (GCG) system in SOEs and the need for consistent enforcement of corporate criminal liability by law enforcement officials to ensure justice, transparency, and the prevention of structural corruption in Indonesia.  

Evi Riani, Ahmad Ali Muzakki; Alwi Rosyid; Albarra Sarbaini

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

Arabic holds an important position in Islamic education as the language of the Qur'an and Hadith. However, the teaching of Arabic in Islamic educational institutions often focuses only on linguistic aspects, thus not fully achieving the goals of comprehensive Islamic education. This study aims to analyze the strengthening of Arabic language education objectives from the perspective of Islamic Tarbiyah. The method used in this study is qualitative, with a literature study and descriptive analysis approach. The analysis was conducted on relevant sources. The findings indicate that Arabic education within the framework of Islamic Tarbiyah not only emphasizes mastery of language skills but also the importance of shaping students' faith, morals, and Islamic character. The integration of tarbawi values into the objectives, materials, methods, and evaluation of learning becomes a key element in creating Arabic language education that is valuable and aligned with the goals of Islamic education. Its implications are expected to serve as a reference for curriculum development, teacher competence improvement, as well as the formulation of contextual, integrative, and sustainable Arabic language learning policies in national Islamic educational institutions.

Evi Riani, Ahmad Ali Muzakki; Alwi Rosyid; Albarra Sarbaini

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

Arabic holds an important position in Islamic education as the language of the Qur'an and Hadith. However, the teaching of Arabic in Islamic educational institutions often focuses only on linguistic aspects, thus not fully achieving the goals of comprehensive Islamic education. This study aims to analyze the strengthening of Arabic language education objectives from the perspective of Islamic Tarbiyah. The method used in this study is qualitative, with a literature study and descriptive analysis approach. The analysis was conducted on relevant sources. The findings indicate that Arabic education within the framework of Islamic Tarbiyah not only emphasizes mastery of language skills but also the importance of shaping students' faith, morals, and Islamic character. The integration of tarbawi values into the objectives, materials, methods, and evaluation of learning becomes a key element in creating Arabic language education that is valuable and aligned with the goals of Islamic education. Its implications are expected to serve as a reference for curriculum development, teacher competence improvement, as well as the formulation of contextual, integrative, and sustainable Arabic language learning policies in national Islamic educational institutions.

Khalila Husnasari; Ervina Rosarina Hasibuan; Muhammad Iqbal

DHARMA EKONOMI 2025 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

The purpose of this study is to use the Theory of Islamic Good Corporate Governance (IGCG) methodology to determine the elements that affect muzakki's faith in paying zakat through zakat institutions. Based on earlier research and literature, this study examines the relationship between the degree of muzakki trust and Islamic values such amanah (accountability), tabligh (transparency), fatanah (competence), and religiosity. Furthermore, additional elements like reputation, contentment, and service quality are examined as significant factors in establishing trust. The findings demonstrate that the majority of earlier research discovered a strong positive correlation between these factors and muzakki trust. Nonetheless, there are conflicting findings on the factors of openness and accountability, which in certain research actually indicate a detrimental impact. This discrepancy highlights the necessity for more study to reevaluate these two factors' roles in the context of zakat management. Theoretically, the adoption of Islamic Good Corporate Governance should boost muzakki involvement in zakat contributions by enhancing accountability, transparency, and public trust in zakat administration organizations.

Dede Sugih Hartono; Triana Apriani

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research involves the DT Peduli program in an effort to empower the community's economy through the Mustahik Mandiri program. This program combines an Islamic philanthropic approach with the principle of economic independence, aiming to improve the welfare of mustahik while breaking the cycle of dependency. The program not only provides direct and sustainable financial assistance but also provides skills training, business mentoring, and full access to various economic resources. Thus, this intervention is designed not only to meet immediate needs but also to equip mustahik with long-term capacity to develop independently. The main vision of this program is to create a socio-economic transformation, where empowered mustahik are expected to transition into muzakki in the future. This process also strengthens the value of social solidarity and the strategic role of zakat in community development. The research method used is a descriptive qualitative approach with a case study strategy. Data were collected through in-depth interviews, participant observation, and documentation of several program beneficiaries in various regions. The data obtained were then analyzed using empowerment and sustainable development theories as an interpretive framework to understand the resulting impact. The research results show that the Mustahik Mandiri program has had a positive impact, increasing the income, skills, and self-confidence of beneficiaries. Furthermore, the program has contributed to the formation of stronger social networks and the capacity of community-based small businesses. These findings confirm that the Mustahik Mandiri program can be a model for sustainable economic empowerment, with significant implications for improving community welfare and strengthening the role of zakat in national development.

Hafizh Dzaky Hawari; Rizki Aryanto; Abda Abda; Rifqi Muzakki

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting national economic growth, particularly through their contributions to job creation and the development of local potential. MSMEs serve as the backbone of inclusive economic development by reaching various segments of society. However, despite their strategic importance, MSMEs often face internal challenges, including the risk of fraud committed by employees. This study aims to examine the forms of fraud risk occurring within the MSME HJ.GUS BUSANA and analyze their impact on business operations. A qualitative descriptive approach was used, with data collected through direct interviews with the business owner. This method allowed for a contextual and in-depth understanding of the types of fraud experienced. The findings reveal two primary forms of employee fraud that pose a threat to operational efficiency and business sustainability. First, the excessive use of raw materials without the owner’s knowledge or approval, categorized as a high-risk behavior. Second, the use of business facilities such as equipment and working hours for personal purposes, categorized as a moderate-risk behavior. These practices lead to resource wastage, increased operational costs, and decreased productivity. The impact of such fraud is not only financial but can also erode trust within the workplace environment. Therefore, a more effective internal control system is essential, including proper monitoring of material usage and access to business resources. Additionally, instilling strong work ethics and a sense of responsibility among employees is crucial in building a positive organizational culture. Implementing these measures is key to ensuring that MSMEs can not only survive but also grow sustainably amidst the ever-changing business landscape. Strengthening internal supervision and ethical awareness can significantly reduce the risk of fraud, thereby enhancing the long-term resilience and performance of the enterprise.

Devika Amanda Dahlia Putri; N Dian Anggraeni Nurhalisa; Yulianti Yulianti; Triana Apriani

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to comprehensively examine the role of BAZNAS (National Amil Zakat Agency) of West Bandung Regency in the distribution of productive zakat as a means to foster community-based business development during the first semester of 2025. Productive zakat, unlike consumptive assistance, is positioned as a strategic instrument to improve the economic independence of mustahik (zakat recipients), particularly micro-entrepreneurs such as small shop owners, farmer groups, tailors, and individuals engaged in similar economic activities. The research adopts a descriptive qualitative approach to capture an in-depth understanding of program implementation. Data collection methods include in-depth interviews with BAZNAS officials, serving as key informants, and the examination of relevant documents, reports, and activity records. The findings indicate that the application process for assistance is conducted through formal, verified requests, ensuring transparency and accountability, rather than accepting open-form submissions. The form and amount of assistance are adjusted to the specific type and needs of each business, and recipients are prioritized based on the eight asnaf categories, with a focus on those who already have ongoing business activities. In addition to capital provision, the program aims to empower mustahik to transition into muzakki (zakat givers) over time, thereby creating a sustainable cycle of economic empowerment. Monitoring activities are conducted three times a year to assess progress and identify challenges. However, the study also highlights constraints, including limited mentoring sessions and the need for more consistent supervision to ensure that the assistance translates into long-term economic impact. To maximize effectiveness, stronger collaboration among BAZNAS, local communities, and regional government is recommended, alongside capacity-building initiatives for beneficiaries. This collaborative approach is expected to reinforce the sustainability and impact of productive zakat programs, contributing to broader poverty reduction and community empowerment goals.

Ervia Pratiwi; Abid Ramadhan; Andika Rusli

Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

Tujuan dari penelitian ini adalah untuk mengeksplorasi prospek penerapan teknologi blockchain dalam pengelolaan Zakat di Indonesia untuk meningkatkan transparansi, efisiensi, dan akuntabilitas dalam pendistribusian dana Zakat. Pengelolaan zakat di Indonesia masih menghadapi berbagai tantangan, terutama dalam hal transparansi dan akuntabilitas, yang dapat menurunkan kepercayaan Muzakki terhadap lembaga zakat. Penelitian ini menggunakan pendekatan kualitatif dengan teknik wawancara, observasi, dan dokumentasi pada Badan Pengumpul Zakat Kota Palopo untuk mengetahui potensi dan hambatan penerapan blockchain dalam sistem Zakat. Hasil kajian menunjukkan bahwa teknologi blockchain mampu mencatat transaksi zakat secara permanen, tidak dapat diubah, serta memungkinkan Muzakki memantau penyaluran zakat kepada Mustahiq secara real time. Dengan sistem yang terdesentralisasi, blockchain dapat mengurangi risiko penyalahgunaan dana, meningkatkan efisiensi pengumpulan dan penyaluran Zakat, serta memastikan dana Zakat digunakan sesuai peruntukannya. Akan tetapi, pengenalan teknologi ini masih menghadapi banyak kendala. Ini termasuk infrastruktur teknologi yang terbatas, regulasi yang tidak mendukung, kurangnya literasi digital di kalangan penduduk, dan biaya implementasi yang relatif tinggi.

Muzakki Ayatulloh GH; Ronan Marsa Salatun; Arief Fuad Dimyati; Rahayu Sri Utami

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the customary law system that applies in the Dayak Kalis community in West Kalimantan and examine its relationship with national formal law. Dayak Kalis customary law is an unwritten legal system that develops from the norms and customs of indigenous communities, and functions as a guideline in resolving disputes and regulating social life. In practice, this law emphasizes the values ​​of restorative justice and deliberation by consensus, with types of punishments adjusted to the level of violation, such as Saut, Setanga'Baar, Pati Nyawa, and Adat Kampung. The study uses a normative method with a document approach, legislation, and legal theory. The results of the study indicate that Dayak Kalis customary law remains recognized in the national legal system as long as it does not conflict with generally applicable laws. The existence of this customary law reflects the importance of preserving local wisdom as an integral part of the pluralistic Indonesian legal system.

Akhmad Abu Khasan Muzakki

Jurnal Penelitian Komunikasi dan Sosialisasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

Interpersonal communication is a type of communication that is often encountered and used in daily activities. Likewise, this type of communication is used in the design creation process, especially in interactions between graphic designers and clients. In practice, graphic designers often face challenges in understanding client needs, processing ideas, and making creative decisions. Challenges that often arise in the design process include mismatching client expectations, inconsistent requests, misunderstandings in translating client needs into designs, as well as various other external challenges that can influence design results. Phenomenon in the field shows that designers often experience internal conflict when balancing creativity with client requests. Therefore, understanding the dynamics of intrapersonal communication in the design process is crucial in order to produce work that meets the client's expectations without sacrificing creativity and aesthetic value in a graphic design.

Radhiansyah Radhiansyah; Nur Azisah Syam; Muzakkir Muzakkir; Dwi Sahidin

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2025 Asosiasi Riset Ilmu Teknik Indonesia

Indonesia, as an archipelagic country with over 17,000 islands, faces significant challenges in providing electricity access, particularly to small and remote islands. One promising solution is Solar Power Plants (PLTS), both land-based and floating solar plants that utilize water surfaces, suitable for areas with limited land availability. This study evaluates the economic feasibility of floating solar plants and land-based solar plants using the Levelized Cost of Electricity (LCoE) approach. LCoE encompasses all costs of construction, operation, maintenance, and energy production over the plant's lifespan, serving as a key benchmark in selecting power generation technologies. The findings show that the LCoE for floating solar plants is Rp11,197.00/kWh, lower than land-based solar plants at Rp11,769.00/kWh, although both exceed the electricity purchase price in Kodingareng, South Sulawesi, at Rp2,460.00/kWh. This difference is influenced by higher construction costs for floating solar plants but offset by greater energy output and lower operation and maintenance costs. This research provides a basis for developing solar power systems in archipelagic regions, emphasizing efficiency and sustainable energy solutions.

Aulia Taufig Kurrahman; Arsa Arsa; Beid Fitrianova Andriani

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

A decision is something that motivates someone to do something they want to do and it is influenced by their habits and personality. Decisions are influenced by two factors, including knowledge (literacy) and trust (belief). This research aims to determine the influence of zakat literacy and muzakki beliefs on the muzakki's decision to pay zakat in Baznas, West Tanjung Jabung Regency (study in the community of Tungkal Ilir District). The method in this research is quantitative research. The samples were taken using nonprobability techniques. The analysis used is multiple linear regression with the SPSS 27 program. The research results show that zakat literacy (X1) partially has a positive and significant effect on decisions (Y), muzakki trust (X2) partially has a positive and significant effect on decisions (Y). Meanwhile, simultaneously zakat literacy and muzakki beliefs have a positive and significant influence on muzakki's decision to pay zakat in Baznas, West Tanjung Jabung Regency (study of the Tungkal Ilir District community).

Kiki Razroma Yantika; Iiz Izmuddin; Widi Nugraha

Proceeding. of The International Conference on Business and Economics 2024 Universitas 17 Agustus 1945 Semarang

The purpose of this research is to see what factors must be known by muzakki before paying zakat. The method of this research is This research is a type of literature research; This means that the information materials used come from library sources in the form of books, encyclopedias, magazines, journals, newspapers, journals, and others (Sutrisno Hadi 1987). The form of this research is descriptive, analytical, and critical. Therefore, the author can comprehensively describe what factors must be known by the muzakki before paying zakat. In this study, the author optimally uses two data sources related to this research, namely. Primary data sources and secondary data sources. The main sources of this research are books and scientific journals on factors that can affect muzakki. The result of this research is that trust will be obtained when a person feels comfortable in communicating, and other things, and when they can see firsthand the practice that their opponent is doing. Likewise, the trust of the muzakki in the professionalism displayed in BAZNAS, such as technology, conditions and adequate facilities will make the muzakki more comfortable in distributing their zakat to BAZNAS because they have met the criteria according to their expectations.

Maulida Nikmatul Azizah; Kafidin Muzakki

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Education plays a crucial role in shaping competent and competitive human resources. At SMK Plus Nahdlatul Ulama Sidoarjo, the success of education relies not only on a quality curriculum but also on effective administrative management and supporting facilities such as libraries. This study aims to analyze the quality of curriculum administration and library services using a descriptive qualitative approach. Data were collected through observations, interviews, and document analysis. The findings indicate that good governance in curriculum administration and library services significantly impacts student satisfaction. Recommendations are expected to assist further development in the management of the curriculum and library, enabling students to optimally utilize educational resources.

Whindi Ayu Mayrena; Sakina Nur Hayati; Ifta Takhul Laiya; Kafidin Muzakki

ARDHI : Jurnal Pengabdian Dalam Negri 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

E-Filing Service for Individual Taxpayers 1770 S to complete and report their annual SPT. According to Article 1 of Law Number 6 of 2009, the SPT or Announcement Letter is a document that must be applied by Taxpayers to inform the calculation and payment of tax on both tax and non-tax objects, assets and liabilities in accordance with applicable taxation law. regulation. Form 1770 S is intended primarily for simple individual taxpayers who have a gross income of more than Rp. 60 million per year. Before completing and filing the 1770 S Annual Tax Return, taxpayers must provide several documents, including Taxpayer Identification Number (NPWP), Electronic Filing Identification Number (EFIN), and proof of withholding. This Annual SPT reporting technique is carried out online via the DJP website www.djponline.pajak.go.id or via application.  

Miftahurrohmah Nur Azizah; Supriyanto Supriyanto; Amika Rois

Journal of Educational Innovation and Public Health 2024 Pusat Riset dan Inovasi Nasional

In this era of globalization, technological progress is growing very rapidly, one of which is in the health sector. The development of various technologies makes it easier in the health sector, one of which is in the registration section. Bandar Lampung Adventist Hospital is one of the hospitals that utilizes technological advances using the Mobile JKN application. To achieve the goal of using the online registration system, 5 elements of management or management facilities are needed, namely: man, money, material, machine, and method. The purpose of this study was to review the use of an outpatient online registration system at the Adventist Hospital in Bandar Lampung. This research was conducted with quantitative descriptive methods, data collection instruments using observations and checklist sheets. From the observation that the man element in the use of the online registration system is not appropriate, this is seen from the HR in charge of the registration section is not a PMIK and of course does not have a medical record STR, the money element in the use of the online registration system is in accordance with this in terms of the budget for the use of an online registration system, the material element is also in accordance with this in terms of several machines used such as the presence of stable WiFi, queue card printing machines, computers, telephones, and televisions that are used as monitors, the machine elements are in accordance with this in terms of their presence an adequate WiFi network in the running system and a registration application system in the form of the Mobile JKN application. And the elements of the method are also in accordance with this in terms of the SOP for online outpatient registration and the registration procedure that is already running.

Nikmatul Lailiyah; Kafidin Muzakki

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2024 Fakultas Teknik Universitas Maritim AMNI Semarang

This community service program is carried out with the aim of providing education for MSME players regarding the importance of recording and preparing financial reports in a simple way, in this case, for CV MSMEs. Mysneaker Retail Indo. This program is a discussion-based socialization program which aims to make the material presented easy to understand and understand and can help answer the problems faced by CV. Mysneaker Retail Indo in recording transactions and financial reports for their business. The results of this program show that CV. Mysneaker Retail Indo is interested in overhauling their financial report recording in the manner proposed by the author. According to them, by recording the financial reports submitted by the author, they can be used to read the business situation easily. This shows that this program is useful for increasing insight for MSME players in recording and preparing financial reports for their business.